M/S. Jeevankrishna Muthappagari vs. The Joint Commissioner (Appeals)
Held
The High Court, relying on its prior Division Bench judgment, held that a single composite assessment order for more than one tax period or financial year is impermissible. Consequently, both the original assessment order and the appellate order were set aside, and the matter was remanded.
Facts
The petitioner challenged a composite assessment order issued for multiple financial years (2017-18 to 2023-24) and its subsequent confirmation by the appellate authority. The primary contention was that a single assessment order covering several tax periods is illegal under the GST Act.
Key Issues
Whether a single composite assessment order covering multiple financial years is permissible under the GST Act, 2017, in light of Sections 73 and 74.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010220462026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12377/2026 Between:
M/S. JEEVANKRISHNA MUTHAPPAGARI,, 19-7-125AA, RC ROAD, ROYAL NAGAR, TIRUPATI, CHITTOOR, ANDHRA PRADESH REP BY ITS PROPRIETOR SRI. JEEVANKRISHNA MUTHAPPAGARI, S/O. MUTHAPPAGARI GURUMURTHY AGED ABOUT 44 YEARS.
...PETITIONER AND 1. THE JOINT COMMISSIONER APPEALS, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CUSTOMS (APPEALS), D.NO. 3-30-15, RING ROAD, GUNTUR - 522 006 ANDHRA PRADESH.
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, TIRUPATI CGST DIVISION, TIRUPATI-517502, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH-522239. 4. UNION OF INDIA, REP. 3Y ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI- 110001
...RESPONDENT(S):
2 RRR, J & TCDS, J W.P.No.12377 of 2026
Petition under Art
The judgment continues below.
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